Opinto-opas

Osaamistavoitteet

The student is able to
- record business transactions into bookkeeping in a small company and draw up its profit/loss account and balance sheet
- calculate the amount of VAT payables
- analyze company's profitability, solidity and liquidity through financial ratios

Toteutustapa ja opetusmenetelmät

Lectures
Exercises
Assignments
Online exam

Ajoitus ja läsnäolo

Contact lessons 9.9.-8.12.2024. Participation is not mandatory but highly recommended.
Online exam week 50 (9.12.-13.12.2024).

Oppimateriaali ja suositeltava kirjallisuus

Course slides and exercises are provided by the teacher in Moodle.

Toteutuksen valinnaiset suoritustavat

-

Työelämäyhteistyö

Possibly a visiting lecturer from local business.

Uusintamahdollisuudet

Exam retake possible in week 51. Second exam retake in January 2025.

Oppimisympäristö

Course materials are provided in Moodle. Lectures are contact lectures on campus.

Opiskelijan ajankäyttö ja kuormitus

One ECTS equals 27 hours of study, in total 135 h of student's time.

Sisältö

Accounting obligation
Double entry bookkeeping
Treatment of stock and fixed assets
Financial statements
Financial ratios
Principles of value-added tax

Lisätietoja opiskelijalle: mm. edeltävä osaaminen

Not required

Arviointimenetelmät

Exam will be evaluated on scale 1 to 5.
Assignments will be evaluated pass/fail.
Course grade is based on the exam results. In addition, assignments have to be completed.

Arviointiasteikko

1-5

Hylätty (0)

The student can not implement accounting rules into practice and shows no understanding of accounting.

Arviointikriteerit: taso 1: (arviointiasteikko 1-5)

The student can use basic accounting rules and understands the importance of accounting.

Arviointikriteerit: taso 3 (arviointiasteikko 1-5)

The student can enter the business transactions correctly into bookkeeping and prepare financial statements.

Arviointikriteerit: taso 5 (arviointiasteikko 1-5)

The student can enter the business transactions including VAT correctly into bookkeeping and is able to interpret the financial statements through financial ratios.